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August 2023
India has promulgated an important change to its policies regarding imports of laptops and similar products in India. This change took effect August 3, 2023.
Personal computers, laptops, and other ADP machines that are covered under ITC (HS) (Indian Tariff Classification) previously were allowed to be imported "freely," or without restriction. However, under the new policy as set forth in notification no. 23/2023 (DGFT) dated August 3, imports of these goods now fall under the "restricted" category and will require a license to be imported.
This change will not apply to goods for which the export date as reported by a shipment’s Bill of Lading was prior to August 3, 2023. In other words, the changes will be prospective in nature (Para 2.17 of the Handbook of Procedure Vol. I and Para 1.05(b) of Foreign Trade Policy (FTP) 2023).
Action item: Companies seeking to export laptops and similar goods to India need to analyze the new import conditions and the potential availability of exemptions.
Import of laptops, tablets, all-in-one personal computers, and ultra-small-form-factor computers and servers falling under HSN 8471 (collectively, laptops) are now 'restricted.’ Their import will be allowed under a valid license for restricted imports. This restriction does not apply to imports under the baggage rules, as amended from time to time.
The new policies provide an exemption from the import licensing requirements for Import of one laptop, including those purchased from e-commerce portals, through post or courier. Such imports remain subject to payment of duty as applicable.
Additionally, the new policies provide an exemption from import licensing for up to 20 such items per consignment for purposes of research and development, testing, benchmarking and evaluation, repair and re-export, and product development. Such imports must be used for the stated purposes only and not be sold. Further, after such use, the products must be either destroyed or re-exported.
Further, under para 2.28 of the FTP regarding re-import of goods repaired abroad, a restricted import license will not be required for repair and return of such items.
Laptops that are an essential part of a capital good also are exempt from the import licensing requirements.